§ 105-326. Listing property for city and town taxation;
duty of owner; authority of governing body to obtain lists from county.

(a) All property
subject to ad valorem taxation in any city or town shall be listed annually
during the period prescribed by G.S. 105-307 in the city or town in which it is
taxable in the name of the person required by G.S. 105-302 and 105-306 on an
abstract prepared according to G.S. 105-309 and affirmed as required by G.S.
105-310. In lieu of requiring property owners to list their property with the
city or town, the governing body of any city or town may make provision for
obtaining from the abstracts and tax records of the county in which the
municipality is situated lists of the property subject to taxation by the city
or town.

(b) Regardless of
whether a city or town adopts the alternative provided in the second sentence
of subsection (a), above, the provisions of G.S. 105-311 and 105-312 shall
apply to the listing of property for municipal taxation, as shall the penalties
imposed by G.S. 105-308 and 105-312 for failure to list. In the preparation of
abstracts, tax records, and tax receipts the city or town shall be governed by
the provisions of G.S. 105-318, 105-319, 105-320, and 105-321. The powers and
duties assigned to the assessor by the statutes cited as being applicable to
municipalities shall be imposed upon and exercised by some official
designated by the governing body of the city or town, and the powers and duties
assigned therein to the board of county commissioners shall be imposed upon and
exercised by the governing body of the city or town. (1939, c. 310, s. 1201; 1971, c. 806, s. 1; 1987, c. 45, s.
1.)

§ 105-327. Appraisal and assessment of property subject
to city and town taxation.

For the property it is entitled to tax, a city or town
situated in a single county shall accept and adopt the appraisals and
assessments fixed by the authorities of that county as modified by the
Department of Revenue under the provisions of this Subchapter. However, the
requirement of this section shall not be construed to modify the appraisal and
assessment authority given cities and towns with respect to discovered property
by G.S. 105-312. (1939, c. 310, s. 1201; 1971, c. 806,
s. 1; 1973, c. 476, s. 193.)

§ 105-328. Listing, appraisal, and assessment of
property subject to taxation by cities and towns situated in more than one
county.

(a) For purposes of
municipal taxation, all property subject to taxation by a city or town situated
in two or more counties may, by resolution of the governing body of the
municipality, be listed, appraised, and assessed as provided in G.S. 105-326
and 105-327 if, in such a case, in the opinion of the governing body, the same
appraisal and assessment standards will thereby apply uniformly throughout the
municipality. However, if, in such a case, the governing body shall determine
that adoption of the appraisals and assessments fixed by the counties will not
result in uniform appraisals and assessments throughout the municipality, the
governing body may, by horizontal adjustments, equalize the appraisal and
assessment values fixed by the counties in order to obtain the required
uniformity. Taxes levied by the city or town shall be levied uniformly on the
assessments so determined.

(b) Should the
governing body of a city or town situated in two or more counties not adopt the
procedure provided in subsection (a), above, all property subject to taxation
by the municipality shall be listed, appraised, and assessed as provided in
subdivisions (b)(1) through (b)(6), below.

(1) The governing
body of the city or town shall appoint a municipal assessor on or before the
first Monday in July in each odd-numbered year. The governing body may remove
the municipal assessor from office during his term for good cause after giving
him notice in writing and an opportunity to appear and be heard at a public
session of the appointing body. Whenever a vacancy occurs in the office, the
governing body shall appoint a qualified person to serve as municipal assessor
for the period of the unexpired term. A person appointed as a municipal
assessor shall meet the qualifications and requirements set for a county
assessor under G.S. 105-294. Pursuant to Article VI, Sec. 9, of North Carolina
Constitution, the office of municipal assessor is hereby declared to be an
office that may be held concurrently with any other appointive office.

(2) With the
approval of the governing body, a municipal assessor may employ listers,
appraisers, and clerical assistants necessary to carry out the listing,
appraisal, assessing, and billing functions required by law.

(3) A municipal
assessor and the persons employed by him have the same powers and duties as
their county equivalents with respect to property subject to taxation by a city
or town.

(4) The governing
body shall, with respect to property subject to city or town taxation, be
vested with the powers and duties vested by this Subchapter in boards of county
commissioners and boards of equalization and review. Appeals may be taken from
the municipal board of equalization and review or governing body to the
Property Tax Commission in the manner provided in this Subchapter for appeals
from county boards of equalization and review and boards of county
commissioners.

(5) All expenses
incident to the listing, appraisal, and assessment of property for the purpose
of city or town taxation shall be borne by the municipality for whose benefit
the work is undertaken.

(6) The intent of
this subsection (b) is to provide cities and towns that are situated in two or
more counties with machinery for listing, appraising, and assessing property
for municipal taxation equivalent to that established by this Subchapter for
counties. The powers to be exercised by, the duties imposed on, and the
possible penalties against municipal governing bodies, boards of equalization
and review, assessors, and persons employed by an assessor shall be the same as
those provided in this Subchapter by, on, or against county boards of
commissioners, boards of equalization and review, assessors, and persons employed
by an assessor. (1939, c. 310, s. 1202; 1971, c. 806,
s. 1; 1973, c. 476, s. 193; c. 695, s. 13; 1987, c. 43, s. 8; c. 45, s .1; c.
46, s. 2.)